Which of the following procedures would provide the

67. Which of the following procedures would provide the most reliable audit evidence?
a. İnquiries of the client's internal audit staff held in private.
b. Inspection of prenumbered client purchase orders field in the vouchers payable
department.
C. Analytical procedures performed by the auditor on the entity's trail balance.
d. Inspection of bank statements obtained directly from the client's financial institution.
68. Which of the following forms of evidence would be least persuasive in forming the
auditor's opinion about trading securities and other investments held by the company?
69. In determining validity of accounts receivable, which of the following would the auditor
consider to be the most reliable?
70. Which of the following statements is not a correct use of the terminology in relation to
audit evidence?

d. External evidence, such as communications from banks, is generally regarded as more
reliable than answers obtained from inquiries of the client.
71. Which of the following is not a characteristic of the appropriateness of evidence?
a. effectiveness of client internal controls
b. education of auditor
C. independence of information provider
d. timeliness
72. Which of the following types of audit evidence is the least persuasive?